This course explores what financial accounting is, why it is important, and how it is used by investors and creditors to make decisions. The course covers the accounting information system and the recording and reporting of business transactions with a focus on the accounting cycle, the application of generally accepted accounting principles, and the classified financial statements. It includes issues relating to assets, liabilities, equity valuations, revenue and expense recognition, internal controls, and ethics. Prerequisites: ACCT V03 or 1 year of high school bookkeeping with grade of C or better. Transfer credit: CSU; UC. Formerly: BUS V01A; BUS 1A.

Through an interdisciplinary approach, this course introduces students to the field of Ethnic Studies, focusing on the historical and contemporary experiences of Native Americans, Chicana/o and Latina/o/x Americans, African Americans, and Asian Americans. Special attention is given to systems of oppression foregrounding race and ethnicity, including histories and legacies of settler colonialism and indigenous dispossession, militarized capitalism, chattel slavery and coerced labor, immigration and citizenship laws, and artistic and intellectual expressions. In addition, students will be introduced to the activism and cultural production of those groups in the struggle for social justice, self-determination, and political representation. The course will provide a foundation for understanding the major contributions of historically aggrieved racialized groups and communities that have challenged the status quo in a racist society. Transfer credit: CSU; UC.

This course introduces the process of socialization focusing on the interrelationship of family, school, and community. The course will also examine the influence of multiple societal contexts and explore the role of collaboration between family, community, and schools in supporting children's development, birth through adolescence. Field trips may be required. Transfer credit: CSU; UC. Formerly: CD R106.